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    SAS Clarity - Group Audits

    Article AU-C 600, Audits of Group Financial Statements, is one of the most significant changes as a result of the Auditing Standards Board's Clarity Project. Find additional information and guidance for understanding the changes created by the ASB's Clarity Project.
    Published on April 03, 2013

    The Evolution of SAS 70 into SOC Reports

    Brochure See how SAS 70 evolved into a family of SOC reports
    Published on August 01, 2012

    Service Organization Control (SOC) Reports

    Overview Service Organization Control  Reports® are internal control reports on the services provided by a service organization. SOC reports provide valuable information users need to assess and address the risks associated with an outsourced service. The AICPA provides tools and resources to CPAs, service organizations and user entities needed to build
    Published on August 08, 2014

    FAQ Service Organizations Standards and Implementation Guidance

    FAQ SSAE 16 (and also SAS 70) enables CPAs to provide two types of service auditor’s reports. This document contains questions and answers to help explain the changes resulting from the issuance of SSAE...
    Published on October 11, 2011

    SOC Reports Information for CPAs

    Overview The AICPA has introduced SERVICE ORGANIZATION CONTROL REPORTSSM and identified 3 different engagements (SOC 1, SOC 2 and SOC 3) that involve reporting on controls at a service organization.
    Published on August 08, 2014

    CPA Compliance Modifications for NYC Form TC309 Accountants Certification

    Template As a result of the issuance of SAS 122, Clarification and Recodification, the wording of the Tax Commission of the City of New York Form TC309, Accountant's Certification, does not comply with AICPA’s professional standards...
    Published on January 04, 2013

    FRC Newsletter - July 28, 2014

    Newsletter FRC Newsletter Downloadable: July 28, 2014, Contents: ASB Issues SAS No. 129 to Amend AU-C Section 920 New Additions to the AICPA Revenue Recognition Resources Comprehensive Staff Training from the AICPA AICPA Technical Issues Committee Releases Its July...
    Published on September 18, 2014

    Users and User Entities

    Article Many companies function more efficiently and profitably by outsourcing tasks or entire functions to service organizations that have the personnel, expertise, equipment, or technology to accomplish these tasks or functions. Examples of  such services
    Published on January 03, 2014

    Service Organization Controls (SOC) Reports for Service Organizations

    Overview Service Organization Controls (SOC) reports are designed to help service organizations, organizations that operate information systems and provide information system services to other entities, build trust and confidence in their service delivery processes and controls through a report by an independent Certified Public Accountant.  Each type of SOC report is designed to help
    Published on April 08, 2013

    FRC Newsletter - August 11, 2014

    Newsletter FRC Newsletter Downloadable: August 11, 2014, Contents: AICPA Seeks Feedback on Private-Entity Audit Quality Initiative Reminder: ASB Issues SAS No. 129 to Amend AU-C Section 920 The AICPA Assurance Services Executive Committee's (ASEC) Emerging Assurance Technologies Task Force releases white paper "Re-imagining Auditing
    Published on September 18, 2014

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